There is a known absorbent sheet for pets that absorbs excreta, that is, urine of a pet. JP 2006-238745 A (hereinafter referred to as Patent Literature 1) discloses an excreta absorbent sheet for pets capable of exhibiting fragrance effect, deodorant effect, and bactericidal effect. The excreta absorbent sheet for pets disclosed in Patent Literature 1 includes a liquid-impermeable back sheet, a liquid-permeable top sheet, and an absorber positioned between the back sheet and the top sheet. In this absorbent sheet for pets, a chemical liquid containing at least one of a perfume component, a deodorant component, and a bactericidal component is attached to the top sheet.